Artículo 13.9. PS 1 Paragraph 13.9

Material information about an entity’s financial performance and financial position is likely to include metrics management uses to monitor and measure key aspects of that financial performance and financial position. Such metrics could include: (a) amounts presented in the entity’s financial statements, such as line items, totals and subtotals; (b) amounts disclosed in the notes to its financial statements; and (c) measures taken or derived from amounts presented or disclosed in the financial statements. Link Paragraph 7.6 sets out requirements that apply to metrics derived by adjusting amounts presented or disclosed in the entity’s financial statements.